WP No. 31358 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 20-08-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 31358 of 2026 and W.M.P.Nos.34449 & 34450 of 2026 M/S.SKN Industries Rep. by its proprietor MR.Kaliappan natarajan, No. 118/1, Sankara Nagar Vinayagapuram, Vilankurichi, Coimbatore 641 035. ..Petitioner(s) Vs 1. Deputy State Tax Officer 2 saravanampatti east circle, coimbatore. 2. Deputy Commercial Tax Officer Saravanampatti East Circle, Coimbatore ..Respondent(s) PRAYER: Writ Petition filed under Article 226 of The Constitution of India praying for the issuance of a Writ of Certiorari, calling for the records pertaining to the impugned Order with Reference No. ZD330426259721D dated 30.04.2026 passed by the 1st respondent for the FY 2024-25 and quash the same. For Petitioner(s): Mr.R.Karthik Ranganathan For Respondent(s): Mr.I.Dinesh, Additional Government Pleader (Tax) ********* https://www.mhc.tn.gov.in/judis WP No. 31358 of 2026 __________ Page2 of 4 ORDER An order dated 30.04.2026 is assailed primarily on the ground of breach of principles of natural justice. 2. Mr.I.Dinesh, learned Additional Government Pleader (Tax), accepts notice for the respondents. 3. On perusal of the impugned order, it is evident that the tax proposal was affirmed on the ground that the petitioner had not replied to the show cause notice or participated in hearings. 4. On instructions, learned counsel for the petitioner consents to remitting 10% of the disputed tax demand as a condition for remand. He has made an endorsement to that effect on the bundle. 5. Subject to the petitioner remitting 10% of the disputed tax demand within thirty days from the date of receipt of a copy of this order, the impugned order dated 30.04.2026 is set aside and the matter is remanded for re- consideration. After providing a reasonable opportunity to the petitioner, fresh order shall be issued within three months from the date of petitioner making the remittance of 10% of disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 31358 of 2026 __________ Page3 of 4 6. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petitions are closed. There shall be no order as to costs. 20-08-2026 Index: Yes/No Speaking/Non-speaking order Neutral Citation: Yes/No RNA To 1. Deputy State Tax Officer 2 saravanampatti east circle, coimbatore. 2. Deputy Commercial Tax Officer Saravanampatti East Circle, Coimbatore https://www.mhc.tn.gov.in/judis WP No. 31358 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. RNA WP No. 31358 of 2026 and W.M.P.Nos.34449 & 34450 of 2026 20-08-2026 https://www.mhc.tn.gov.in/judis